S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Reply was uploaded on Monday immediately after public holiday and Saturday and Sunday-Order for issue of show-cause notice without considering reply-Order passed in haste reducing procedure to nullity-A purposive interpretation needs to be given to the statutory provision-Matter was remanded-Directed the respondent to pay cost of Rs. 15000, however on request of the Departmental counsel who has assured that he will take responsibility of conveying as to what would mean by “reasonable opportunity to the assessee“-Portion of direction imposing cost on the Departmental Officer was deleted. [S. 147, 148, 148A(b), 148A(d), Art. 226]
R N Fashion v. UOI (No. 2) (2023) 450 ITR 134/ 331 CTR 209 (Cal.)(HC) Editorial: Order of single judge, set aside, R N Fashion v. UOI (No 1) (2023) 450 ITR 132 / 331 CTR 215 (Cal)(HC)